01 December 2012
An assessee unaable to utilise cenvat credit available to him as per rule 6(6A) of CCR-2004. can he claim refund for that input service. if not pls tell me the possible treatment of Cenvat credit in this case.
02 December 2012
As far as I know there is no Rule 6(6A) in the rules today. If the accumulation is due to export of services then the refund would be available.
CAclubindia
